Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors

Iskandar, Rizkiana; Ramadhan, Muh. Syahru; Mansyuri, M. Ikhwan; Ramadhan, Rizky

doi:10.46729/ijstm.v3i1.452

Cited by 9 publications

(14 citation statements)

References 7 publications

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“…It can be concluded that the exogenous variable of auditor experience does not have a positive effect on the endogenous variable of the auditor's ability to detect fraud, because it is not significant which means H3 is not accepted or rejected. This research is not in line with previous research (Cortinah & Ruslim, 2022;Iskandar et al, 2022;Joko, 2023;Putri et al, 2022;Rahmawati & Kuntadi, 2022;Wahidahwati & Asyik, 2022).…”

Section: Discussioncontrasting

confidence: 98%

“…Professionalism has a positive effect on the auditor's ability to detect fraud Cortinah (2022) and Iskandar (2022) explain that audit experience is a factor from within a person that can only be developed by the individual through the number of assignments carried out which can affect the auditor's ability to detect fraud. The higher the tenure of an internal auditor, the higher the work experience he has.…”

Section: H2mentioning

confidence: 99%

“…Based on the attribution theory that describes a person's behavior is determined by internal factors which are the character from within a person. Audit experience is a factor from within a person that can only be developed by the individual through the number of assignments carried out that can affect the auditor's ability to detect fraud (Cortinah & Ruslim, 2022;Iskandar et al, 2022;Joko, 2023;Putri et al, 2022;Rahmawati & Kuntadi, 2022;Wahidahwati & Asyik, 2022).…”

Section: H2mentioning

confidence: 99%

“…The ability of auditors is a reflection of the abilities they carry out in the audit process. The auditor's ability to detect fraud is the quality of an auditor in explaining irregularities in his audit assignments (Iskandar et al, 2022;Prohantoro & Kuntadi, 2022;Putra, 2022;Wahidahwati & Asyik, 2022;Widiyanto, 2022). The ability of auditors to detect fraud is experiencing openness related to audit quality, which is increasingly evident because it is supported by technology.…”

Section: Introductionmentioning

confidence: 99%

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Competence, Professionalism, Audit Experience and Auditor's Ability In Detecting Fraud

Wicaksono

2023

JAA

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This study aims to examine the effect of competence, professionalism, and audit experience on the auditor's ability to detect fraud. This type of quantitative research with respondents are inspectors and auditors at the Inspectorate of Batu City. Determination of the number of samples is done by non-probability sampling method with purposive sampling technique. The data in the study used primary data taken directly to the respondents through a given questionnaire. The research data were analyzed using the outer model and inner model tests with the help of the Smart Partial Least Square (PLS) version 3.3.9_64bit software program. The results obtained in this study are competence has a positive and significant effect on the auditor's ability to detect fraud, professionalism has a positive and significant effect on the auditor's ability to detect fraud and audit experience has a positive and insignificant effect on the auditor's ability to detect fraud. Future research is expected to add independent variables from external factors that can affect the auditor's ability to detect fraud such as red flags, workload, and time pressure to obtain valid data.

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Section: Discussioncontrasting

confidence: 98%

Section: H2mentioning

confidence: 99%

Section: H2mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Competence, Professionalism, Audit Experience and Auditor's Ability In Detecting Fraud

Wicaksono

2023

JAA

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“…The attitude of independence is one of the important things in the success of detecting fraud and improving the ability of auditors. The attitude of independence needs to be owned by the auditor because it can be free from pressure and the interests of any party so that the auditor can detect whether or not fraud is present in the agency he has audited and if fraud is detected, the auditor is not involved in securing the practice of fraud (Iskandar et al, 2022).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

Determinants of auditor's ability to detect fraud with professional skepticism as moderation at the inspectorate general of the ministry of public works and public housing

Herawati

Sutrisno

Purwanti

2023

ijbem

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The high number of fraud cases in Indonesia has caused huge losses. When fraud cases are disclosed by external parties, what often becomes the public spotlight is the failure of the internal auditor's role in detecting fraud. This study aims to examine the factors that influence the auditor's ability to detect fraud. The data used in this study is primary data sourced from the auditors of the Inspectorate General of the Ministry of Public Works and Public Housing (MPWH) with a total sample of 117 respondents. Data was obtained through a closed questionnaire. The sampling technique is random sampling. The analysis technique in this study is to use Moderated Regression Analysis (MRA), including the t-test and R2 test. The results of the analysis show that competence, independence, and whistleblowing have a positive and significant effect on the auditor's ability to detect fraud. The moderating effect of professional skepticism can strengthen the effect of competence and independence on the auditor's ability to detect fraud. On the other hand, professional skepticism does not moderate the effect of whistleblowing on the auditor's ability to detect fraud.

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Do perfectionism types matter? Auditors' ability to detect fraud and the moderating role of time budget pressure: evidence from Egypt

Balboula,

Elfar

2024

JFRA

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Purpose This study aims to examine how auditors' perfectionism types and time budget pressure (TBP) influence fraud detection in Egypt. Design/methodology/approach We utilize a mixed-methods approach, combining questionnaires with an experimental case study in a within-subjects quasi-experimental design. Based on Almost Perfect Scale-Revised (APS-R), perfectionism traits were categorized using cluster analysis into adaptive, maladaptive, and non-perfectionism. Auditors from Egyptian firms performed fraud-related tasks with TBP manipulated. Findings Auditors' perfectionism types significantly influence fraud detection capabilities. Adaptive perfectionists demonstrated higher relevance in identifying fraud factors and excelled in accurately assessing fraud risks and audit procedures planning. Conversely, maladaptive perfectionists identified more but less relevant factors. TBP notably impacted maladaptive and non-perfectionist auditors' planning quality, unlike adaptive perfectionists, who showed resilience. Practical implications Findings provide insights to audit firms to bolster audit quality through team formations and task assignments, harnessing the strengths of adaptive and maladaptive perfectionists. Regulatory entities are positioned to integrate safeguards that recognize auditor capabilities and vulnerabilities, particularly under TBP. Considering psychological assessments in auditor selection and development assures alignment of traits with audit tasks, enhancing audit quality. Originality/value This study breaks new ground in the effects of auditor perfectionism on fraud detection, considering situational factors like TBP in emerging markets. Through a mixed-methods approach and cluster analysis, it reveals how different perfectionism traits influence audit effectiveness, offering insights not previously considered in auditing literature and suggesting practical applications for enhancing fraud detection in similar contexts.

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Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors

Cited by 9 publications

References 7 publications

Competence, Professionalism, Audit Experience and Auditor's Ability In Detecting Fraud

Competence, Professionalism, Audit Experience and Auditor's Ability In Detecting Fraud

Determinants of auditor's ability to detect fraud with professional skepticism as moderation at the inspectorate general of the ministry of public works and public housing

Do perfectionism types matter? Auditors' ability to detect fraud and the moderating role of time budget pressure: evidence from Egypt

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